HARRY W. NICE, GOVERNOR. 1021

visors of assessments in regard thereto and to require the use
thereof. To confer with county commissioners and the Ap-
peal Tax Court of Baltimore City and visit each county as
often as necessary.

(8) To enforce and execute a continuing method of assess-
ment, and to require that all property in the State be reviewed
for assessment at least once in every five years, provided that
the Commission shall not be required to order a general as-
sessment of all property, or all property of any class, in any
county at least once in every five years, but may order and
enforce reassessments annually by classes or districts but so
that all assessable property in every county shall be thor-
oughly reviewed at least once in every five years. Provided,
however, that there shall be no general assessment of property
under this sub-section before the year 1939, except
that Baltimore City and any county shall have the right to re-
view and adjust assessments for the purpose of equalizing all
assessments on an equitable basis, and Baltimore City shall
have the right to make a general assessment of all property
to become effective for the calendar year 1933, or any year
thereafter; provided, that the power and duty to equalize
assessments shall include either the raising or the lowering
of any existing assessment on any property so that such
assessment shall equal as near as may be possible the assess-
ments on other properties possessing similar and comparable
value; provided, however, that a general assessment of all
property may be made in Caroline, Frederick, Garrett, Har-
ford, Kent, Anne Arundel, St. Mary's, Wicomico and Allegany
Counties at any time after June 1, 1937.

(9) To require individuals, firms and corporations to fur-
nish complete information as to the ownership by them of all
property taxable to them and the facts relating to the value
thereof.

(10) To investigate at any time, on its own initiative, as-
sessments against any or all properties in any county and/or
city.

(11) To inquire into the provisions of law of other States
and jurisdictions regarding the situs of property for taxation
and to confer with tax commissioners or assessing or collect-
ing officers of other States regarding the most effectual and
equitable method of assessment of property or collection of
taxes, particularly regarding the best method of reaching
all property subject to assessment and taxation and avoiding
conflict and duplication of taxation of the same property.

(12) To confer with the Governor, Comptroller, and Treas-
urer of this State as to the administration of the tax laws,
and to report biennially to the General Assembly its pro-
ceedings with recommendations for legislation.